Activities related to culture, recreation and sport (PKD division 92)1997
Industry statistics (2025)
Number of companies
Companies
4,234
Companies (primary PKD)
200
Companies with financials
41
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.60.0%120
- Association24.5%49
- Foundation9.0%18
- S.A.4.0%8
- Sp. k.1.0%2
- Sp. j.1.0%2
- Cooperative0.5%1
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | Foundation | USD 1.37m | USD 47.90k | |
| 2 | Association | USD 218.95k | USD -9.13k | |
| 3 | sp. z o.o. | USD 196.68k | USD 9.80k | |
| 4 | Association | USD 173.04k | USD 29.23k | |
| 5 | sp. z o.o. | USD 133.61k | USD -22.06k | |
| 6 | sp. z o.o. | USD 114.81k | USD 3.98k | |
| 7 | Cooperative | USD 110.88k | USD -26.24k | |
| 8 | Association | USD 98.77k | USD 21.78k | |
| 9 | sp. z o.o. | USD 88.70k | USD -9.81k | |
| 10 | Foundation | USD 49.38k | USD 13.72k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | Association | USD 173.04k | +64.4% y/y | |
| 2 | sp. z o.o. | USD 196.68k | +52.4% y/y | |
| 3 | Foundation | USD 49.38k | +43.6% y/y | |
| 4 | Foundation | USD 1.37m | -1.0% y/y | |
| 5 | Association | USD 98.77k | -3.8% y/y | |
| 6 | sp. z o.o. | USD 88.70k | -10.4% y/y | |
| 7 | Association | USD 218.95k | -20.3% y/y | |
| 8 | sp. z o.o. | USD 133.61k | -21.7% y/y | |
| 9 | sp. z o.o. | USD 114.81k | -32.6% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 92
FAQ
The primary industry for 200 companies is activities related to culture, recreation and sport. 41 entities have filed financial statements.
In 2004, 37 new companies with PKD 92 were registered. In all of 2003, there were 28 such companies.
In 2004, 1 company with PKD 92 were deregistered.
In 2025, the median revenue for PKD 92 was USD 40.33k and the mean revenue was USD 126.42k, based on 22 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.54k, down from 2024 (USD 1.69k). Among all 49 PKD divisions in Poland, it ranks 24th, putting it in the top 49%.
The most common legal form for PKD 92 is sp. z o.o., used by 120 companies in this industry (60.0% of the total). In second place is an association (49 companies, 24.5%), and in third place – a foundation (18 companies, 9.0%).

